At the end of the year, the records of Nortech Corporation provided the following selected and incomplete data: Common shares, no par value Shares authorized, 232,000 Shares issued, ? ;issue price $17 per share; cash collected in full Net earnings $2,422,500 132,000 Dividends declared and paid Prior-period error, correction of an accounting error (a credit, net of income tax). Retained earnings, beginning balance 75,000 9,700 190,000